PARAG MANSUKHLAL MEHTA, MUMBAI V. ITO, W-29(2)(5), MUMBAI

ITA 1151/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4921 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 28-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST TH E DATED PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & BEFORE SHRI S. RIFAUR RAHMAN, AM / I .T.A. NO . 1151 /MUM/20 19 ( / ASSESSMENT YEAR: 2010 - 11 ) PARAG MANSUKHLAL MEHTA, 102/103, KRISHNA KUNJ, 2, TAMBE NAGAR, S. N. ROAD, MULUND WEST, MUMBAI - 400 080 / VS. ITO, W - 29(2)(5), AAYAKAR BHAVAN, MUMBAI - 400 020 ./ ./ PAN/GIR NO. AA BPM4603Q ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 25 / 03 /20 21 /DATE OF PRONOUNCEMENT: 25.03.2021 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 03.12.2018 PASSED BY LD. COMMI SSIONER OF INCOME TAX (APPEALS) - 40 , MUMBAI [HEREINAFTER REFERRED TO AS THE LD. CIT (A) ] RELEVANT TO A.Y. 20 1 0 - 11 . 2 . AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FOR HEAR ING, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE I N SPITE OF CALLS. VIDE LETTER DATED 17.03.2021, ASSESSEE SUBMITTED THAT IT HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND CONFIRMED THE RECEIPT OF FORM - 3 AND PRAYER TO WITHDRAW THE APPEAL. 3 . THE L D. DR ALSO DID NOT OBJECT TO COURSE SO SUGGESTED. ASSESSEE BY : NONE REVENUE BY: SHRI KAILASH KANOJIA , DR ITA NO. 1151 / MUM/20 19 PARAG MANSUKHLAL MEHTA 2 4 . IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN BASED ON THE LETTER SUBMITTED BEFORE US AND ASSESSEE HAS FILED THE RELEVANT FORM NO. 3 UNDER THE VIVAD SE VISHWAS SCHEME , 2020 . 5 . IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN . ORDER PRONOUNCED IN THE OPEN COURT ON 25/03 /20 21. SD/ - SD/ - ( MAHAVIR SINGH ) (S. RIFAUR RAHMAN ) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI; DATED : 25.03. 20 21 DHANANJAY ( SR.PS ) / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FIL E. / BY ORDER, //TRUE COPY// / /(DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI